It’s Emmy Awards time again — a time when TV people get all dressed up and celebrate their “art” while conveniently forgetting this is the same medium that so cruelly subjected us to “Smash” and Season 2 of “Revenge.”

Predicting who the voters will honor is always a tough call. Just when you think they’re stuck in a major rut (“The Amazing Race” again?), they surprise you and bestow their love on a fresh face or two.

With that in mind, we’ve cautiously tiptoed through the Emmy minefield, broken down the major categories and targeted who we think should and will win when the awards air Sunday night.